Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Analisis Faktor - Faktor Yang Mempengaruhi Return On Investment (ROI) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

Putri Rotua Jaya Br Sipayung (Universitas Prima Medan, Indonesia)
Nisma Apriyani Hulu (Universitas Prima Medan, Indonesia)



Article Info

Publish Date
01 Jul 2022

Abstract

This study aims to see how a relationship individually or simultaneously with the title Analysis of Factors Affecting Return On Investment (ROI) in Manufacturing Companies Listed on the Indonesia Stock Exchange (2018-2020). The factors studied are Sales Variables (X1), Operating Costs (X2), Cash Turn Over (X3) and Inventory Turnover Variables (X4). This research observation uses purposive sampling with partial test (T test), simultaneous test (F test), classical assumption test, and Adjusted R square test. The test results for this observation are (1) the Sales variable has no effect on Return On Investment. (2) Operating Cost Variable Affects Return On Investment (3) Cash Turn Over variable has an effect but not significant on Return On Investment. (4) the inventory turnover variable has an effect but is not significant on the Return On Investment. (5) Sales Variables, Operating Costs, Cash Turn Over, and Inventory Turnover Variables have a Simultaneous effect on the Return On Investment Variable. With the results of Adjusted R square of 0.277 (27.7%) and influenced by other variables of 76.3%. So the overall results of Sales, Operating Costs, Cash Turn Over, and Inventory Turnover have a simultaneous effect on Return On Investment in Manufacturing Companies Listed on the Indonesia Stock Exchange

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...